Three taxes : Sales Tax The VAT Income tax

Main concern : General taxpayers , The threshold is not described in detail .


Sales Tax (Business tax)

   Sales Tax (Business tax), It's about providing taxable services in China 、 Units and individuals that transfer intangible assets or sell real estate , A tax levied on the turnover of a person . Business tax is one of the main taxes in the circulation tax system .2011 year 11 month 17 Japan , The Ministry of Finance 、 The State Administration of Taxation officially announced the pilot scheme of replacing business tax with value added tax .

   Business tax is generally based on the total amount of business income , A proportional tax rate .

  -  The formula is : Business tax payable = Taxable turnover × Applicable tax rate

  - Applicable tax rate , Reference resources : Business tax items 、 tax rate , In accordance with 《 Business tax items tax rate table 》 perform .3%,5%

  - declare & Place of payment : Local Taxation Bureau

The VAT (Value-added tax)(VAT)

   Value added tax is based on goods ( Including taxable services ) The value added generated in the process of circulation is a kind of circulation tax levied as the basis of tax calculation . From the principle of Taxation , Value added tax is on the production of goods 、 circulation 、 A turnover tax levied on the added value of multiple links in service or the added value of goods . To impose a tax beyond the price , That's to say, it's up to the consumer , Tax only when there is value added but not when there is value added .

  -  The tax rates applicable to ordinary taxpayers are :17%、13%、11%、6%、0% etc. .

  -  The formula is : Tax payable = The current output tax - Current input tax [4]

   Output tax = sales × tax rate
   sales = Sales including tax ÷(1+ tax rate )[4]
   Output tax : It refers to the value-added tax calculated according to the sales volume and the value-added tax rate of taxable services provided by taxpayers .[4]
   Input tax : It refers to the taxpayer's purchase of goods or acceptance of processing, repair and replacement services and taxable services , The amount of VAT paid or borne .

  -  The levy rate is applicable to small-scale taxpayers , The rate of levy is 3%

   Tax payable = sales × Collection rate
   sales = Sales including tax ÷(1+ Collection rate )
  - declare & Place of payment : The IRS
 
corporate income tax
   Enterprise income tax is a kind of tax levied on the production and operation income and other income of domestic enterprises and business units . The scope of taxpayers is larger than that of corporate income tax . The object of enterprise income tax is the income obtained by taxpayers . Including the proceeds from the sale of goods 、 Income from the provision of services 、 Income from the transfer of property 、 Dividend income 、 Interest income 、 Income from rent 、 Income from royalties 、 Receive donations and other income .
  -  The rate of corporate income tax is 25% The proportional tax rate of ,20%,15%,10%, Every industry is different , Plus a list of preferential policies .
  - Calculation formula :  The enterprise should pay income tax = The taxable income of the current period * Applicable tax rate
   Taxable income = Total revenue - The amount of the project is allowed to be deducted
  -  When the enterprise submits the enterprise income tax return , Financial and accounting reports and other relevant materials shall be attached as required .
  - declare & Place of payment : Local Taxation Bureau
 
tariffs
   Tariff refers to the import and export of goods through the customs territory of a country , Customs set up by the government import and export Taxes levied by businessmen .   

   Tariff refers to a country's customs according to the law of the country , A tax imposed on imports and exports through its customs territory . In every country, tariff belongs to the high-level tax designated by the highest administrative unit of the country , For countries with developed foreign trade , Tariff is often the main revenue of national tax and even national finance .

  -  The formula for calculating the duty payable is : Tax payable = Duty paid price × Applicable tax rate .

    --  Ad valorem

   Ad valorem duty is calculated and levied according to the price of import and export goods . The price here is not the transaction price , It refers to the duty paid price of import and export commodities . therefore , Tariffs are calculated on an ad valorem basis , First of all, we should determine the duty paid price of the goods . The calculation formula of ad valorem tax is as follows :
* Tax payable = The quantity of taxable import and export goods × Unit duty paid price × Applicable tax rate

    -- Other calculations .

  - How to pay taxes :  The usual way to pay duty is to pay by the receiver ( Out ) The import of goods into ( Out ) The customs shall calculate the duties to be levied one by one and fill in the duty payment form , After the taxpayer goes through the procedures of tax delivery or transfer to the customs or the designated bank , customs ( With bank receipt ) Go through the customs clearance procedures . The tax procedure is in the front , After customs clearance and clearance , It is conducive to the timely storage of taxes , Prevent tax arrears . therefore , Customs of all countries take this way as the basic way of paying taxes .

Tax Basics > Three taxes ( Sales Tax , The VAT , Income tax ) + More about tariffs

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